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Federal housing law

Publication 5731 — Start e-filing Forms 1099 with the Information Returns Intake System

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5731.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


For more information visit IRS.gov/iris

The advantages of e-filing through IRIS

Accurate Convenient Easy Secure

❯ Auto detects input

❯ Create, upload, edit,

❯ Acknowledgement of

❯ Information is

errors. and view information. filings are quick, as safeguarded and

❯ Gives alerts for missing ❯ Download completed early as 48 hours. protected at all times.

errors.

and view information.

filings are quick, as early as 48 hours.

❯ Download completed

information.

❯ Make corrections to

information returns filed through IRIS.

1099s for distribution. ❯ No post office trips. ❯ Saves issuer

❯ Submit automatic

extensions.

❯ Save on paper,

postage and physical storage space.

information from year-to-year and prior year records.

Exceptions & meaning →

Sign up today Who can e-file Forms 1099? to join the millions

All taxpayers are encouraged to e-file through IRIS

All taxpayers are encouraged to e-file through IRIS

❯ Individuals ❯ Government agencies

❯ Small businesses ❯ Transmitters

❯ Large businesses ❯ Third party filers

❯ Tax exempt organizations

Exceptions & meaning →

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